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Citation: 451 U.S. 648

1. W. & S. Life Ins. Co. v. State Bd. of Equalization, No. 79-1423 , SUPREME COURT OF THE UNITED STATES, January 12, 1981, Argued , May 26, 1981, Decided

OVERVIEW: A federal law removed any Commerce Clause restriction upon a state's power to impose a retaliatory tax upon foreign insurers doing business in the state; the legislation had a legitimate purpose and the classification would promote the purpose.


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